Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Charity definition

What does Charity mean? In practice, a charity is an organisation established solely for charitable purposes to deliver public benefit, with assets held for those purposes and supervised by the courts and charity regulators. Common forms include a trust, unincorporated association or company limited by guarantee (including CIO/SCIO). Surpluses cannot be distributed to members; funds must be applied to the purposes. Political activity is permitted only as ancillary. Status determines regulatory duties and eligibility for charity tax reliefs. England and Wales: Charities Act 2011, s 1, defines a charity as an institution established for charitable purposes only and subject to High Court control;...

Scottish Charity Fundraising Regulation: Enhanced Self-Regulation, Adjudication Panel, Cross-Border Complaints, and Statutory Controls on Street and House-to-House Collections, Solicitation Statements and Fundraising Agreements (2025 Code)

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Practice notes

FORTHCOMING CHANGE:

The Fundraising Regulator has recently revised the Code of Fundraising Practice, and a revised code was published in early 2025. The revised code will take full effect from 1 November 2025, with a structured transition phase commencing in May 2025.

Self-regulatory regime in Scotland

Apart from limited statutory provisions, Charity fundraising in Scotland is self-regulated. Since July 2016, following a review carried out on behalf of the Scottish Government, the regime has been described as enhanced self-regulation. This places the initial responsibility on charities when concerns about fundraising practice arise.

Fundraising staff (where they exist) should seek to resolve a complaint at the first opportunity.
If this does not work, the second stage is a direct complaint to the charity’s trustees.

Role of the Scottish Fundraising Adjudication Panel

If a complaint needs to go beyond a charity’s trustees, the third and final step is to take the fundraising complaint to the Scottish Fundraising Adjudication Panel (the Panel), formerly known as the Scottish Fundraising Standards Panel. The Panel was established for the specific...

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Gavin McEwan

Turcan Connell

Gavin McEwan is a Partner and Head of Charities at Turcan Connell working principally in the fields of charity law, succession, trusts and tax. He is the Head of Turcan Connell's Charities Legal Team, is accredited by the Law Society of Scotland as a specialist in charity law and chairs the Law Society of Scotland’s panel on specialist accreditation in charity law. He is a member of the Charity Law Reform Committee of the Law Society of Scotland and the Charity Law Association Executive Committee and Standing Tax Committee.Gavin's work in the area of charity law includes the establishment and reorganisation of charities, from Royal Charter bodies and major public trusts to smaller active and grant-making charities. He also advises a number of national institutions, arts bodies and historic houses.Gavin is a graduate of the University of Strathclyde and trained at W & J...

Web page updated on 21/05/2026

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